Mineral fibre content governs classification of epoxy glass textolite sheets, excluding treatment as plastic articles.

Epoxy glass textolite sheets were treated as goods whose essential character came from glass fabric or glass fibre yarn, with epoxy resin and hardener acting mainly as binding materials. The analysis applied Item 22F, which covered manufactures containing mineral fibres and yarn without requiring the goods to be wholly made of those materials. Because plastic was not the principal character of the article, the presence of resin did not bring it under Item 15A(2). The product was therefore classifiable under Item 22F rather than as an article of plastics under Item 15A(2), with consequential relief following from that classification.

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Issues: Whether the product "epoxy glass textolite sheets" was classifiable under Item 15A(2) of the First Schedule to the Central Excises and Salt Act, 1944 or under Item 22F of that Schedule for the relevant period.

Analysis: The goods were found to be predominantly composed of glass fabric or glass fibre yarn, with epoxy resin and hardener serving as the other constituents. Item 22F, as it then stood, used the expression "manufactures containing mineral fibres and yarn" and did not require that the goods be wholly made of such material. The composition and process of manufacture showed that the product was not a plastic sheet in the ordinary sense, but a goods article in which the mineral fibre component was the principal ingredient and the resin functioned as a binding agent. The reasoning was supported by the view that a product is not brought under Item 15A(2) merely because resin is present, when plastic is not the principal character of the article.

Conclusion: The product was correctly classifiable under Item 22F and not under Item 15A(2), and the assessee was entitled to the consequential relief.

Ratio Decidendi: Where a product is a manufacture containing mineral fibres and yarn and its essential character is derived from the fibre component, it falls under Item 22F rather than as an article of plastics under Item 15A(2), even though resin is used as a binding agent.

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